2022-2023 College Catalog 
    
    Jun 30, 2022  
2022-2023 College Catalog
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ACC 101 - Principles of Financial Accounting


Credit(s): 3
Lecture/Lab Contact Hours: 3, 0

This is the first of a two course sequence designed to prepare students for a major in accounting. This course presents the following topics: concept of double-entry accounting, completing the accounting cycle, preparing financial statements, accounting for cash and charge transactions, accruals and deferrals, depreciation of physical assets, allowing for doubtful accounts, accounting for receivables and payables, inventories, payroll accounting, systems and controls, and concepts and principles. IAI Course No. BUS 903
Applicable toward graduation at Sandburg where program structure permits:
Degree or Certificate: AA, AS, AAS, AGS, and Certificates where applicable (1.1)

Offered: Fall or Spring
Prerequisite(s): ENG 097  with a grade of C or placement in ENG 101 MAT 080  with a grade of C or better (2) or placement into MAT 083  or higher (including BOC 100 ).
General Education: Not Applicable, Elective Only



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